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But that total number of 200,000 qualifying vehicles per manufacturer does not include the vehicles that are sold/delivered to customers who do not live in the USA, right?
So, the European deliveries of the Tesla Model S are not included in that total number of 200,000 qualifying vehicles per manufacturer, right?

But that total number of 200,000 qualifying vehicles per manufacturer does not include the vehicles that are sold/delivered to customers who do not live in the USA, right?
So, the European deliveries of the Tesla Model S are not included in that total number of 200,000 qualifying vehicles per manufacturer, right?

Qualified Plug-In Electric Drive Motor Vehicle Credit (IRC 30D) Phase Out
The qualified plug-in electric drive motor vehicle credit phases out for a manufacturer’s vehicles over the one-year period beginning with the second calendar quarter after the calendar quarter in which at least 200,000 qualifying vehicles manufactured by that manufacturer have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009) (“phase-out period”). Qualifying vehicles manufactured by that manufacturer are eligible for 50 percent of the credit if acquired in the first two quarters of the phase-out period and 25 percent of the credit if acquired in the third or fourth quarter of the phase-out period. Vehicles manufactured by that manufacturer are not eligible for a credit if acquired after the phase-out period.

The following requirements must also be met for a certified vehicle to qualify:

The original use of the vehicle commences with the taxpayer—it must be a new vehicle.
The vehicle is acquired for use or lease by the taxpayer, and not for resale. (The credit is only available to the original purchaser of a new, qualifying vehicle. If a qualifying vehicle is leased to a consumer, the leasing company may claim the credit.)The vehicle is used mostly in the United States.
The vehicle must be placed in service by the taxpayer during or after the 2010 calendar year.

Click to expand...

EDIT:
Note that the phase begins 2 quarters after manufacturer hits 200,000. So it behooves manufacturers:
- To lower the cost of the vehicle well before they get to 200,000 so monthly sales are high when they hit the number
- Time it so that they cross 200,000 on the first day of a quarter.

I thought it was 200,000 credits per manufacturer? Meaning that they can make 400,000 but if only half the people get the credit then you could still be car # 400,000 and qualify. (so in that sense then cars shipped to non-U.S. customers don't count)

I thought it was 200,000 credits per manufacturer? Meaning that they can make 400,000 but if only half the people get the credit then you could still be car # 400,000 and qualify. (so in that sense then cars shipped to non-U.S. customers don't count)

- - - Updated - - -

yep, as per the above post "sold for use in the United States"

Click to expand...

No, it's not credits, it's qualifying vehicles, because under perverse US logic, if you can't qualify for the tax credit you don't need it or deserve it to buy the vehicle.

Meta

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